https://www.taxtmi.com/caselaws?id=239873 The court clarified that the remand to the Assessing Officer should not be limited to the decision of the Special Bench but should include consideration of all relevant legal aspects and case law. The court emphasized the need for a comprehensive reconsideration by the Assessing Officer in accordance with the law prevailing at the time of the decision. Consequently, the court disposed of the Tax Appeal, affirming the requirement for a broader assessment by the Assessing Officer in line with legal principles and precedents. en-us Mon, 21 Oct 2013 00:00:00 +0530 Sat, 23 Nov 2013 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239873 The court clarified that the remand to the Assessing Officer should not be limited to the decision of the Special Bench but should include consideration of all relevant legal aspects and case law. The court emphasized the need for a comprehensive reconsideration by the Assessing Officer in accordance with the law prevailing at the time of the decision. Consequently, the court disposed of the Tax Appeal, affirming the requirement for a broader assessment by the Assessing Officer in line with legal principles and precedents. Case-Laws Income Tax Mon, 21 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239873